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AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDONESIA
AND
THE GOVERNMENT OF UKRAINE
FOR
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL
The Government of the Republic of Indonesia and the Government of Ukraine,
[REPLACED by paragraph 1 of Article 6 of the MLI] [DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income], and confirming its endeavour to the development and deepening of mutual economic relations,
HAVE AGREED AS FOLLOWS:
this Agreement shall apply to persons who are residents of one or both of the Contracting States.
The existing taxes to which the Agreement shall apply are:
(a) | in Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law no. 7 of 1983 as amended) (hereinafter referred to as "Indonesian tax"); |
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(b) | in Ukraine : | |
(i) | the tax on profit of enterprises; and | |
(ii) | the income tax on citizens. | |
(hereinafter referred to as Ukrainian tax) |
For the purposes of this Agreement, unless the context otherwise requires :
(a) | (i) | the term "Indonesia" comprises the territory of the Republic of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law; |
(ii) | the term "Ukraine", when used in [the] geographical sense, means the territory of Ukraine, its continental shelf and its exclusive (maritime) economic zone, including any area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated as an area within which the rights of Ukraine with respect to the sea bed and sub-soil and their natural resources may be exercised; | |
(b) | the terms "a Contracting State" and "the other Contracting State" mean Ukraine or Indonesia, as the context requires; | |
(c) | the term "person" includes an individual, a company and any other body of persons; | |
(d) | the term "company" means any body corporate or any entity which is treated as a body corporate for the tax purposes; | |
(e) | the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of Contracting State and an enterprise carried on by a resident of the other Contracting State; | |
(f) | the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; | |
(g) | the term competent authority means : | |
(i) | in Indonesia, the Minister of Finance or his authorized representative; | |
(ii) | in Ukraine, the Ministry of Finance, or its authorized representative; | |
(h) | the term "national" means : | |
(i) | any individual possessing the nationality of a Contracting State; | |
(ii) | any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State. |
(a) | he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); |
(b) | if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; |
(c) | if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; |
(d) | if he is a national of both States or neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. |
Article 5
PERMANENT ESTABLISHMENT
The term "permanent establishment" includes especially:
(a) | a place of management; |
(b) | a branch; |
(c) | an office; |
(d) | a factory; |
(e) | a workshop; |
(f) | a warehouse or premises used as sales outlet; |
(g) | a farm or plantation; |
(h) | a mine, an oil or gas well, a quarry or any other place of extraction or exploration or exploitation of natural resources including drilling rig or working ship. |
the term "permanent establishment likewise encompasses :
(a) | [MODIFIED by paragraph 1 of Article 14 of the MLI] [a building site, a construction, assembly or installation project or supervisory activities in connection therewith and exploration of natural resources, but only where such site, project or activities and exploration of natural resources continue for a period of more than 6 months]; |
(b) | the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than 4 months within any twelve-month period. |
(a) | the use of the facilities solely for the purpose of storage, displays of goods or merchandise belonging to the enterprise; |
(b) | the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; |
(c) | the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; |
(d) | the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; |
(e) | the maintenance of fixed place of business solely for the purpose of advertising, or for the supply of information for the enterprises; |
(f) | the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; |
(g) | the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.] |
(a) | [REPLACED by paragraph 1 of Article 12 of the MLI] [has and habitually exercises in that State an authority to negotiate and conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph]; or |
(b) | has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or |
(c) | manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise. |
Article 6
INCOME FROM IMMOVABLE PROPERTY
(a) | that permanent establishment; |
(b) | sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or |
(c) | other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment. |
Article 8
SHIPPING AND AIR TRANSPORT
(a) | income from the rental on a bareboat basis of ships or aircraft; and |
(b) | profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise, |
where such rental or use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
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Article 9
ASSOCIATED ENTERPRISES
(a) | an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or |
(b) | the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, |
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. |
(a) | 10 per cent of the gross amount of the dividends if the beneficial owner is the company (other than a partnership) which holds directly at least 20 per cent of the capital of the company paying the dividends; |
(b) | 15 per cent of the gross amount of the dividends in all other cases. |
(a) | the use of, or the right to use, any copyright of literary, artistic or scientific work, patent, design or model, plan, secret formula or process, trademark or other like property or right; or | |
(b) | the use of, or the right to use, any industrial, commercial or scientific equipment; or | |
(c) | the use of, or the right to use, any scientific, technical, industrial or commercial knowledge or information; or | |
(d) | the supply of any assistance that is ancillary and subsidiary to any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or | |
(e) | the use of, or the right to use; | |
(i) | motion picture films; or | |
(ii) | films or video for use in connection with television; or | |
(iii) | tapes for use in connection with radio broadcasting. |
Article 14
INDEPENDENT PERSONAL SERVICES
Article 15
DEPENDENT PERSONAL SERVICES
(a) | the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in any calendar year; and |
(b) | the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and |
(c) | the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. |
Article 17
ARTISTES AND ATHLETES
Article 18
PENSIONS AND ANNUITIES
1. | (a) | Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. | |
(b) | However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: | ||
(i) | is a national of that State; or | ||
(ii) | did not become a resident of that State solely for the purpose of rendering the services. | ||
2. | (a) | Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. | |
(b) | However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State. | ||
3. | The provisions of Articles 15, 16 and 18 shall apply to remunerations and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. |
Article 20
TEACHERS AND RESEARCHERS
Article 21
STUDENTS AND TRAINEES
Article 23
METHOD FOR ELIMINATION OF DOUBLE TAXATION
Article 25
MUTUAL AGREEMENT PROCEDURE
Article 26
EXCHANGE OF INFORMATION
(a) | to carry out administrative measures at variance with the laws administrative practice of that or of the other Contracting State; |
(b) | to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; |
(c) | to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). |
Article 27
DIPLOMATIC AGENTS AND CONSULAR OFFICES
This Agreement shall have effect:
(a) | in respect of tax withheld at source, to income derived on or after 1 January in the year next following that in which the Agreement enters into force; and |
(b) | in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the Agreement enters into force. |
In such case, the Agreement shall cease to have effect :
(a) | in respect of tax withheld at source, to income derived on or after 1 January in the year next following that in which the notice of termination is given; |
(b) | in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which the notice of termination is given. |
In witness whereof the undersigned, duly authorized thereto, have signed this Agreement.
FOR THE GOVERNMENT OF |
FOR THE GOVERNMENT OF |
This document is retyped and intended exclusively for www.ortax.org and TaxBaseX. Pengambilan dokumen ini yang dilakukan tanpa ijin adalah tindakan ilegal.